مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

sound

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Version

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View:

548
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management

Pages

  65-87

Abstract

 According to the statement of Tehran Securities and Exchange Organization (SEO), reporting important weaknesses of internal controls and designing an effective system of internal control are necessary in achieving micro and macro goals of company. This study investigates the effect of agency costs on the relationship between Quality of Internal Controls and earnings management in the listed companies in the Tehran Stock Exchange (TSE). We used the data collected from 96 companies in the TSE, during 2010-2015, with totally 672 firm-years observations, and the regression panel data model. Results showed that agency costs moderate the relationship between Quality of Internal Controls and earnings management. And there is inverse relationship between Quality of Internal Controls and earnings management in the absence of agency costs. This inverse relationship becomes exaggerated, when there are agency costs. This is because Quality of Internal Controls affects earnings management of companies by reducing agency costs.

Cites

  • No record.
  • References

  • No record.
  • Cite

    APA: Copy

    Faghani, Mahdi, & Pahlavan, Hadi. (2018). Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management. JOURNAL OF ACCOUNTING KNOWLEDGE, 9(3 (34) ), 65-87. SID. https://sid.ir/paper/163377/en

    Vancouver: Copy

    Faghani Mahdi, Pahlavan Hadi. Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;9(3 (34) ):65-87. Available from: https://sid.ir/paper/163377/en

    IEEE: Copy

    Mahdi Faghani, and Hadi Pahlavan, “Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 9, no. 3 (34) , pp. 65–87, 2018, [Online]. Available: https://sid.ir/paper/163377/en

    Related Journal Papers

    Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops






    Move to top